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Fourth quarter 2025 estimated income tax payment is due.
April 15
2025 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
First quarter 2026 estimated income tax payment is due.
April 20
The three-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for the 2022 income tax return, regardless of whether an automatic extension to file was obtained.
June 15
Second quarter 2026 estimated income tax payment is due.
Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return (Form 1040NR or 1040NR-EZ) for the 2025 calendar year is June 15, the due date of the North Dakota income tax return for the 2025 calendar year is June 15.
September 15
Third quarter 2026 estimated income tax payment is due.
October 15
Extended 2025 Form ND-1 or ND-EZ Individual Income Tax Return is due.
Last day 2025 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
